CLA-2-83:RR:NC:N1:121 R03408

Ms. Winnifred Tucker
LG Sourcing, Inc.
1000 Lowes Blvd.
Mooresville, NC 28117

RE: The tariff classification of base metal numbers and letters from India

Dear Ms. Tucker:

In your letter, dated March 8, 2006, you requested a tariff classification ruling.

The merchandise is base metal house numbers and letters. The first items are house numbers made of solid zinc with an antique brass finish, item number 61445. Each number measures approximately 4 inches tall and is packaged and sold separately. The second items are house numbers made of brass, item number 214362. Each number measures approximately 5 inches tall and is packaged and sold separately. The third items are solid zinc house letters with a polished brass finish, item number 30848. Each letter measures approximately 4 inches tall and is packaged and sold separately.

The applicable subheading for the base metal numbers and letters will be 8310.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sign plates, name plates, address plates and similar plates, numbers, letters and other symbols, and parts thereof, of base metal, excluding those of heading 9405. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kaiser at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division